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1997 (3) TMI 310 - CEGAT, NEW DELHIExtract: .......ain one even at the time of arrival of the goods, and the fact that the exporters in this case had sought diversion of the goods to a foreign destination, the penalty of Rs. 2 lakhs appears to be too harsh. Accordingly, we reduce the penalty on M/s. Geeta Times to Rs. 50,000/- (Rs. Fifty Thousand). 15. emsp The appeal is disposed of in above terms.
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